Income Taxes (Tables)

12 Months Ended

Sep. 30, 2012

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense

	2012			2011			2010
Current	($	1,233,575	)	($	54,139	)	$	1,114,034
Deferred		1,679,909			284,173			(140,722	)
Total	$	446,334		$	230,034		$	973,312

Actual income tax expense differs from the expected tax expense (computed by applying the federal corporate tax rate of 34% and state tax rate of 7.1% to income before income tax expense) as follows:

	2012			2011			2010
Expected federal tax expense	$	530,299		$	536,813		$	889,078
State tax expense (net of federal)		110,739			112,099			185,660
Net operating loss carryforwards		(137,519	)		(468,755	)		(2,783	)
Other, net		(57,185	)		49,877			(98,643	)
Actual tax expense	$	446,334		$	230,034		$	973,312

Schedule of Income Tax Expense Components

	2012			2011			2010
Deferred income tax assets:
Unbilled revenue	$	36,637		$	—		$	42,187
Deferred compensation reserve		554,728			810,617			900,339
Post-retirement benefit obligations		439,234			317,329			339,462
Comprehensive income		2,528,780			2,367,781			2,473,850
Inventories		45,308			—			—
Estimated tax payments		68,242			1,332,039			26,888
Prior period tax reconciliations (1)(2)(3)		227,971			687,570			468,078
Other		1,715,363			855,783			603,756
Total deferred income tax assets		5,616,263			6,371,119			4,854,560
Deferred income tax liabilities:
Property, plant and equipment, principally due to
differences in depreciation		1,418,210			2,591,119			2,561,750
Pension benefit obligations		1,659,791			1,290,001			1,057,256
Unbilled revenue		—			39,893			—
Inventories		—			60,795			64,277
Deferred rate expense and allocations		663,673			583,994			645,196
Deficiency of gas adjustment clause revenues billed		397,687			236,923			373,905
Other		371,957			407,875			542,465
Total deferred income tax liabilities		4,511,318			5,210,600			5,244,849
Net deferred income tax (assets) liabilities	($	1,104,945	)	($	1,160,519	)	$	390,289